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2023 Legal and Policy

Legal and Policy - 2 February 2023

Description

SARS:

  • 1 February 2023 – Kindly note that the Witbank branch office will be closed until Friday, 3 February 2023, and will re-open on Monday, 6 February 2023. Our apologies for the inconvenience.
  • 1 February 2023 – The Mobile Tax Unit schedule for Western Cape province for February 2023 is now available.
  • 31 January 2023 – The Mobile Tax Unit schedule for KwaZulu-Natal province during February 2023 is now available.
  • 31 January 2023 – SARS today releases trade statistics for December 2022 recording a preliminary trade balance surplus of R5.43 billion attributable to exports of R163.27 billion and imports of R157.83 billion.

See the full Media Release here.

Visit the Trade Statistics webpage.

  • 30 January 2023 – The January 2023 issue of the Tax Practitioner Connect newsletter is now available. See the latest edition for news on the Interpretation note on Transfer pricing, VAT customer experience study, administrative penalties for late submission of tax returns and more.
  • 30 January 2023 – Kindly note that the Witbank branch office is closed from today, Monday, 30 January 2023, until further notice. Our apologies for the inconvenience.
  • 27 January 2023 – Customs & Excise Act, 1964

Customs Duty and Value-Added Tax Treatment of Goods forwarded Free as a Donation

  • 27 January 2023 – Income Tax Act, 1962:

MLI synthesised texts:

  • Australia
  • Austria
  • Bulgaria
  • Canada
  • Cyprus
  • Czech Republic
  • Finland
  • India
  • Ireland
  • Japan
  • Korea
  • Lesotho
  • Luxembourg
  • Mauritius
  • Norway
  • Oman
  • Poland
  • Qatar
  • Saudi Arabia
  • Singapore
  • Slovak Republic
  • Thailand
  • United Arab Emirates
  • Table 1 – Interest rates on outstanding taxes and interest rates payable on certain refunds of tax
  • Table 2 – Interest rates payable on credit amounts
  • Table 3 – Rates at which interest-free or low interest loans are subject to income tax
  • 27 January 2023 – Beware of the latest SMS scam saying taxpayers’ office return is yet to be filed and telling people to click on a link. Please ignore and don’t click on any links. If in doubt, please send an email to phishing@sars.gov.za. See an example of the latest scam – Scam – Office return SMS – 27 January 2023.
  • 26 January 2023 – A reminder to all Customs clients who are deferment account holders to kindly adhere to the 13th deferment payment requirements, which becomes due by end of the financial year, 31 March 2023. See the letter to Trade here.
  • 26 January 2023 – Tax Workshop schedules for Free State province and Northern Cape province – February and March

NATIONAL TREASURY

OECD:

ATAF:

TAX OMBUD:

SAFLII:

Date2 February 2023